Front-end and sustainability reporting
Pressure for greater transparency from shareholders, not only in the financial statements, but in explaining performance in detail and in more forward-looking areas like strategy and plans for the future is not new.
Welcome to the narrative reporting content from our Accounting Technical Services (ATS) team. Look here for the latest front-end and sustainability reporting developments under the Companies Act, UK Listing Rules and the International Sustainability Standards Board (ISSB) standards. Subjects covered:
- Sustainability reporting
- Strategic and directors’ report preparation and content
- Corporate governance reports and frameworks
- Directors’ remuneration reports
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Sustainability reporting
Technical insights on preparing sustainability and climate-related financial disclosure sections in annual reports.
22 Apr 2026
From TCFD to UK SRS S2
The FCA has issued a consultation proposing that UK-listed companies will be required to report under UK SRS, the UK’s adaptation of the International Sustainability Standards Board’s (ISSB) standards from 2027. UK SRS currently consists of two standards: SRS S1, which covers general sustainability requirements and SRS S2, which is specifically on climate risk.
27 Feb 2026
UK adopts SRS S1 and S2
The UK Government has announced the endorsement of the UK version of the IFRS Foundation’s Sustainability Reporting Standards (UK SRS) with immediate effect. This will provide a framework for companies to report on a voluntary basis. This sits alongside the FCA’s consultation to finalise UK Listing Rules around the mandatory adoption of UK SRS S2 to replace TCFD.
Strategic and directors’ report
Technical insights on preparing strategic and directors’ reports.
8 Jan 2026
The Companies Regulations 2025
Statutory instrument No 1152 has been made which requires certain UK-incorporated/registered companies to include disclosures in their directors’ reports regarding their practices and performance in respect of payments to suppliers.
8 Jan 2026
Modernisation of corporate reporting
The Department for Business and Trade and HM Treasury have announced some major changes to the front ends of annual reports. This is part of a package of reforms aimed at reducing bureaucracy for businesses to provide a better environment for growth and investment.
Corporate governance report
Technical insights on preparing a corporate governance report.
31 Jul 2025
Preparing for the Declaration
Corporate Governance - Preparing for Provision 29 under the 2024 UK Code, effective from 1 Jan 2026.
14 Jan 2026
Subsidiary governance reporting
Large UK companies, including subsidiaries of listed or overseas companies, are separate legal entities and may not realise they must disclose their own corporate governance arrangements, even where the parent reports at group level. This article explains the governance code and arrangement options available to subsidiaries.
Directors’ remuneration report
Technical insights on preparing directors’ remuneration reports.
30 Sept 2025
Effective directors’ remuneration reporting
Directors’ Remuneration Reporting – How to enhance usefulness and clarity for stakeholders.
Corporate reporting technical updates
Technical insights, UK GAAP and IFRS publications.
Governance and risk insights
Explore essential strategies and emerging trends to help organisations navigate the complexities of governance and effectively manage risk in an ever-evolving landscape.
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